Axe the Tax! and Other Ways to Reduce Bureaucracy
How a grassroots organization plans to radically shift the financial landscape of the buckeye state
It has often been argued that the naive faith of the economic optimist—that the sum of selfish interests will somehow resolve itself into the general good—betrays the same type of utopianism which these same individuals disdain in political idealists and politicians. In Ohio today, this quiet optimism has collided with a harsh reality: the very economic system lauded for rewarding hard work and prudence has, through rising property values and a convoluted tax structure, begun to punish homeowners rather than protect them.
As property values soar and taxes rise in tandem, many citizens find that hard work and prudent ownership are no longer shields against financial strain. Homeownership, which has long been a symbol of freedom and stability, is becoming a liability, and ordinary Ohioans are discovering that theory and reality do not always align. Enter Citizens for Property Tax Reform, a Cleveland-based grassroots lobbying group that aims for radical financial reforms in the state of Ohio. Namely, the group wants to abolish all property taxes in Ohio, and reorganize school districts and local services to debloat local government waste and decrease the exorbitant burden on Ohio residents. This group, as well as the aptly named AxOHTax, are founded and represented by Mr. Brian Massie, a Lake County citizen with whom I recently had the privilege of speaking to discuss the issues at hand. A full recording of the interview can be found at the bottom of the article. For Massie, what started him down the path that led him to this place was very simple.
MASSIE: “I've been investigating and exploring property taxes for ten years, and it started very simply when I looked at my own personal property tax statement. I had been in my house for ten years, and I saw that my property taxes had gone up 40%. I realized that if we stay on this path of increasing property taxes, we are going to price me out of my home. I also realized I didn't know much about property taxes; I just paid them like every other citizen.”
For reference, Ohio undergoes property reassessment every 6 years, meaning many citizens are just now seeing the effects of the post pandemic market. Ohio ranks eighth in the nation for property tax burden—ahead of even New York and California—yet it sits 40th in median household income. What’s worse? Matt Nolan, Warren County Auditor and President of the County Auditors’ Association of Ohio, warns that property taxes across all Ohio counties could increase by as much as 25% over the next few years. For homeowners like Massie, the frightening prospect of being priced out of the home you ‘own’ could soon be a shocking reality.
MASSIE: “I went to many Lake County commissioner meetings and recorded them. One commissioner asked me to record him on his last day, saying he needed to get something off his chest. He said the two top priorities of government are to protect itself and to grow, and the two top priorities of any elected official are to protect themselves and get reelected. He made no mention of what is in the best interest of their constituents or the taxpayers. Because of my accounting background, I asked the county finance director for a public records request to see the fund balances. I saw an account called ‘surplus over’ that had $5.3 million in it. The treasurer's office told me this money was from overpaid property taxes that had been held for 30 years. They said they didn't have the staff to figure out who the money belonged to, so the commissioners eventually used it for the general fund. I felt that that was drastically wrong, so I went to the state capital. I spoke before the House Ways and Means Committee and reiterated that ever-increasing property taxes would price seniors and those on fixed incomes out of their homes. They were all nodding their heads, but nobody did anything.”
Massie reiterated the constant, bipartisan desire to hold our elected officials accountable. His organization is tackling a big issue here, and it’s a debate that should be held in the open and discussed, not censored, pushed under the rug, or forgotten about. Admittedly, tax law is incredibly complex, and I can be sympathetic to those who would rather not open Pandora’s box. However, the data demonstrates that the box may have been open for quite a while. Below, I’ve compiled various data points and explanations to build the narrative that Massie relayed to me.
The median property tax in Ohio is approximately $1,836 per year, based on a home valued at the state median of $134,600, equating to an average tax rate of 1.36% of assessed fair market value. Ohio ranks 22nd nationally for median property tax and 20th for property taxes as a percentage of median income (3.16%). Without legislative reform, property taxes across Ohio’s 88 counties could increase by 13–25% by 2026–2027, driven by ongoing reappraisals and market-driven value spikes. Ohio law mandates a sexennial reappraisal every six years and a triennial update every three years. The triennial update relies on home sale data, often from the most recent year, while the sexennial reappraisal is more comprehensive, involving physical inspections or aerial photography.
An important function of how property taxes are calculated is through a process called millage. In Ohio, millage and the 20-mill floor are key components of the property tax system, influencing how property taxes are calculated and how tax revenues are distributed, particularly for school districts. Millage refers to the tax rate applied to the assessed value of a property, expressed in mills. One mill equals $1 of tax per $1,000 of assessed property value. For example, a 10-mill levy on a property assessed at $100,000 generates $1,000 in annual taxes (10 × $100,000 ÷ 1,000). In Ohio, property taxes are based on 35% of the appraised market value (known as the taxable value). So, a home appraised at $200,000 has an assessed value of $70,000 ($200,000 × 0.35). There are two types of Millage:
Inside Millage: Up to 10 mills authorized by the Ohio Constitution, not subject to voter approval, and used for general government operations e.g., county or municipal services like roads and bridges. Inside millage is fully affected by changes in property values, so a 30% increase in assessed value directly increases inside millage revenue by 30%.
Outside Millage: These are additional levies approved by voters for specific purposes (e.g., schools, libraries, fire services). These levies, which make up about 90% of property tax bills, are subject to tax reduction factors under Ohio’s House Bill 920 (1976), which adjust the effective millage rate to keep revenue stable despite rising property values (more on this below). Here’s an example of how millage works: for a $200,000 home (assessed value $70,000) with a total millage rate of 50 mills (e.g., 5 inside mills + 45 outside mills), the annual tax is $3,500 (50 × $70,000 ÷ 1,000). If the home’s appraised value rises to $260,000 (assessed value $91,000), the inside millage portion increases proportionally, but outside millage is adjusted to limit revenue growth.
So then what is the 20-mill floor?
The 20-mill floor is a provision in Ohio’s property tax law that prevents the effective millage rate for school districts from falling below 20 mills for current operating expenses (e.g., teacher salaries, utilities). This applies to the combined inside and outside millage allocated to schools. The floor ensures school districts maintain a minimum level of local funding, as mandated by the Ohio Constitution, which requires a combination of state and local revenue to fund public education. It was established to prevent school districts from losing too much local tax revenue when property values rise significantly. For example, if a 10-mill levy generates $1 million and property values rise 30%, the effective millage rate might drop to 7.69 mills to maintain $1 million in revenue. However, if the effective millage rate for a school district’s operating expenses falls below 20 mills due to these adjustments, the 20-mill floor kicks in. The millage rate is fixed at 20 mills, and the district collects additional revenue proportional to the property value increase. This results in higher tax bills for residents. In districts at the 20-mill floor (e.g., Cincinnati Public Schools in Hamilton County or Columbus City Schools in Franklin County), rising property values directly increase tax bills because the millage rate cannot be reduced further. For example, a 34% property value increase in Hamilton County could lead to a 10–12% tax bill increase for residents in such districts, as seen in 2024 tax bills. Approximately two-thirds of property taxes in Ohio fund schools, making the 20-mill floor a significant driver of tax bill increases in high-growth areas.
Now let’s look at some of Ohio’s largest counties, and how they square up currently in this rapidly changing tax environment.
Franklin County (Columbus, Dublin, Hilliard)
Assessed property values increased by 30–35% on average in the 2023 reappraisal, with some areas seeing up to 40% hikes. These values were finalized in December 2023 and reflected in 2024 tax bills. The 30–35% value increase does not translate directly to tax hikes due to Ohio’s tax structure. Franklin County Auditor Michael Stinziano noted that the last triennial update in 2020 (20% value increase) led to a 7.8% average tax increase. A similar ratio suggests 2024 tax bills may have risen by 9–12% on average.
Butler County (Fairfield, Hamilton, Middletown)
In 2023, The Ohio Department of Taxation recommended a 42% increase in property values, the highest since at least 1978. County Auditor Nancy Nix argued for a more accurate 24% increase based on three-year sales data. While the 42% value increase doesn’t directly equate to a 42% tax hike, Butler County taxpayers in school districts faced tax increases of 3–17%. Butler County is undergoing a sexennial reappraisal, with early estimates suggesting value increases of 13–25% by January 2026, to be reflected in 2027 tax bills. This follows a 37% average value hike in the 2023 triennial update.
Cuyahoga County (Cleveland, Parma, Euclid)
In the 2024 Sexennial Reappraisal, Property values increased by an average of 32%, with some areas like East Cleveland seeing spikes as high as 67.38%. The tax increase is moderated by Ohio’s tax structure, where about 90% of tax bills are rolled back to maintain fixed revenue for levies. However, areas with high value increases and school districts at the 20-mill floor likely saw tax hikes of 10–20% in 2024, particularly in high-growth neighborhoods. Cuyahoga County’s median property tax is $2,649 annually, one of the highest in Ohio, reflecting its urban density and higher property values.
Hamilton County (Cincinnati)
Property values surged by 34% on average in the 2023 triennial update, leading to an average 10% increase in 2024 tax bills. The tax increase was less than the value increase due to Ohio’s tax rollback mechanism for outside millage. However, school districts saw higher tax revenue and resident tax bills, likely in the 8–12% range. Hamilton County’s median property tax is $2,274 annually, above the state median. With all that in mind, it’s a shock that reforms haven’t been made sooner in the buckeye state.
In short, Ohio tax law is set up so that there are no protections against rapid unsustainable growth when it occurs. This is incredibly harmful to those on fixed incomes, who may even own their home but can no longer afford the taxes on it. A 60%+ increase in taxes is utterly unsustainable. Is this really ownership
MASSIE: “We've learned that state legislators are not going to do anything. Many don't even understand the complex property tax system. We were also told by elected officials that if we eliminated property taxes, we wouldn't need an auditor or treasurer, and I responded that it sounds like a good way of cutting down the size of government.
This is a systemic problem targeting each and every Ohioan. With a problem so abhorrent and a solution so seemingly obvious, why hasn’t anything been done? The answer, beyond the red tape and bureaucratic lethargy described by Mr. Massie is more surprising than one might think. It’s actually been quite difficult to convince Ohioans to sign any petition in support of this issue.
MASSIE: ““Many people don't correlate voting for a levy with an increase in property taxes. About 40% of people in Lake County with a mortgage never even see their tax bill. The state legislators are representing the donor class, not the average citizen, and are protecting themselves to get reelected.”
The bureaucrats have the home-field advantage here. Try telling your blue-collar neighbor flying a blue line flag and whose kids go to the local high school that he’d be voting to defund those things. It’s a tough pitch to make. To his credit, Massie, and many of his allies have encountered this obvious roadblock and make the pitch nonetheless.
MASSIE: “They ask me: ‘How are we going to pay for police and fire, roads and bridges?’ I say, ‘Figure out another way. Send me a bill, I'll pay for it, just don't tie it to my home. Right now, I get a bill; on my property tax bill it says "Concord Township: $2,000." I say, ‘Well, I want to know how much of the $2,000 I'm paying for police, how much I'm paying for fire, roads and bridges, administration, parks.’ I want details, because again in my world, transparency is the key to good governance. I want to find out if I'm paying $1,000 a year for police protection, and I compare it to the other townships and our cities in the local area, and they're paying $100 a year. What's the difference? Is there something that could explain that? But right now, they don't want us shining light on that because it might cause some questions, namely: "Are you being good with the taxpayer money?"
A certainly poignant question in these polarizing times. For those interested in the movement or getting involved, Massie says it’s all about signatures at this point. They need more than 400,000 names collected from at least half of Ohio’s 88 counties to get on the ballot in November. Those interested can visit axohtax.com or citizensforpropertytaxreform.org, as well as their Facebook group. Brian Massie also has a YouTube channel where he discusses this issue in depth. So far, it’s not looking like they’ll have the signatures in time. The good news is that proposed constitutional amendments can be pushed back to future elections, so expect these organizations to grow in size, scale, and necessity, as taxes soar. The solution isn’t clear or obvious, with many people advocating for a scaling down or phasing out of property taxes, or some alternative tax untethered from the home. Massie, and others like him, see this as not extreme enough, hoping to scare the suits in Columbus straight.
MASSIE: “This is a freedom and liberty issue. The Declaration of Independence says that citizens shall have life, liberty, and the pursuit of happiness. We believe homeownership is the basic foundation of our freedom, and we are not renters from the government. We need to make a statement and get on the ballot to eliminate property taxes completely. Homeownership is the basic foundation of our freedom and liberty. Our position is that the people should have a chance to go to the ballot box and vote on whether to abolish property taxes. We believe that any tax that causes a citizen to become homeless is immoral.”
Whether through grassroots action, legislative reform, or public scrutiny, the question remains: can economic theory and political reality ever align to protect the people the system was meant to serve?
FULL AUDIO INTERVIEW AVAILABLE BELOW
Phineas Kelly is an undergraduate student at The University of Dayton pursuing a bachelor’s degree in both Political Science and International Studies.